Techniques for forming a transparent conducting oxide (TCO) top contact using a low temperature process are provided. In one aspect of the invention, a method of forming a TCO on a substrate is provided. The method includes the steps of: generating a source gas of the TCO using e-beam evaporation; generating atomic oxygen using RF plasma; and contacting the substrate with the TCO source gas and the atomic oxygen under conditions sufficient to form the TCO on the substrate. A photovoltaic device is also provided which includes a bottom cell; and a perovskite-based top cell on the kesterite-based bottom cell. The perovskite-based top cell includes a top electrode formed from a TCO.